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Opinion 2006-2
… to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set … The town should be certain, however, that there is firm commitment for the contribution. … Whether a town must …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… for Length of Service Awards Programs (LOSAP) and as a result local volunteers may be shortchanged on benefits, … how volunteers earn service credit. State law outlines what activities can be included in the point system. In most instances, the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 2002-3
… DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … LAWS -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A … or swimming pool, as part of a public dock district (but see Town Law §§198[4], relative to town park districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire Commissioners, has …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … to take corrective action. … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … would initiate corrective action. … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Comptroller DiNapoli Releases Municipal Audits
… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently … State law does not authorize water districts to offer whole life insurance policies for its employees and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … work. The board did not properly authorize health insurance benefits for elected officials in 2016 and 2017. … member or employee attended the conference or training. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Fine Fire District – Board Oversight (2023M-81)
audit, fine, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fine-fire-district-2023-81.pdfLansing Fire District – Investment Program (2023M-62)
audit, lansing, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lansing-fire-district-2023-62a.pdfMarathon Joint Fire District – Investment Program (2023M-76)
audit, marathon, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/marathon-joint-fire-district-2023-76.pdfOpinion 88-9
… board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a separate board of commissioners of a water … after public hearing, to authorize the purpose, it may delegate to the board of commissioners authority to conduct … board may authorize the purchase of the parcel and may delegate to the separate board of commissioners authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Otisco Fire District – Financial Activities (2025M-42)
… initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2003-2
… in villages, unlike towns, is not provided through formation of a district (see Town Law §§170[1], [4], 176, … (L 1988 ch 241 §2), which had previously governed the formation of joint fire districts. Section 1 of chapter 595 …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … by law to be paid into any other fund or account. Review Legal Requirements Reserve fund statutes generally provide … purpose for the fund. We encourage you to consult with legal counsel because of the legal requirements related to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 90-35
… of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a political … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NY2d 808, 284 NYS2d 702; Lance v City of New York , 88 …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Capital Assets …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0